https://www.taxtmi.com/caselaws?id=74642 Polypropylene multifilament filter cloth imported in cut-to-shape form for a rotary drum filter was treated as a machinery component, not as man-made fabric. Its commercial and functional identity, rather than its textile character in the abstract, determined classification. Because component parts of machinery were exempt from central excise duty at the relevant time, the goods could not be subjected to countervailing duty on the basis of a contrary fabric classification. The result was that the assessee's classification as a machinery part was accepted and countervailing duty was held not leviable. en-us Tue, 16 Apr 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74642 Polypropylene multifilament filter cloth imported in cut-to-shape form for a rotary drum filter was treated as a machinery component, not as man-made fabric. Its commercial and functional identity, rather than its textile character in the abstract, determined classification. Because component parts of machinery were exempt from central excise duty at the relevant time, the goods could not be subjected to countervailing duty on the basis of a contrary fabric classification. The result was that the assessee's classification as a machinery part was accepted and countervailing duty was held not leviable. Case-Laws Income Tax Tue, 16 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74642